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V1451-14 30 May 2014 · SG de Fiscalidad Internacional Criterion in force
IRPF · residencia fiscal

Earnings from remote work in UAE taxed only in Spain if Convention requirements met

A Spanish employee wishes to work remotely from the UAE. The DGT assesses their tax residency and whether their income is subject to Spanish tax or foreign tax under the Double Taxation Convention.

The question raised

Cuestión planteada - Régimen fiscal aplicable al trabajador.

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